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Child certificate under Income Tax Act 2025: What is it, who needs it and how to generate one?

AI Summary
  • ·Form 128 allows taxpayers to obtain lower or nil TDS/TCS certificates.
  • ·Under the Income Tax Act 2025, child certificates can be generated for individual payers.
  • ·The article explains what child certificates mean, who needs them, and how to generate them.
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